Recent Rulings by Courts and Authorities
High Court Rulings
Input tax credit of outdoor catering services availed for employees, disallowed
In the case of Toyota Kirloskar Motor Pvt. Ltd. vs. the Commissioner of Central Tax , the petitioner was engaged in manufacture of motor vehicles and parts/ accessories and registered under the Central Excise Act, 1944. The petitioner procured outdoor catering services for its employees as mandated under Factories Act, 1948 and availed CENVAT credit on such services. The authorities disputed the availment of CENVAT credit on the grounds that the definition of input service specifically excluded outdoor catering services, when used primarily for personal use or consumption of any employee, w.e.f. April 1, 2011.
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